Moving towards a more effective model of regulatory enforcement in the Australian Taxation Office
In 1998 the Australian Taxation Office (Tax Office) introduced a new regulatory model into the organisation to improve their long-term compliance enforcement strategies. Many tax authorities around the world have expressed interest in the ATO Compliance Model and some (for example, UK, New Zealand) have since introduced similar models into their organisations. The ATO Compliance Model was designed using the concept of responsive regulation—a concept developed by scholars working in other fields...[Show more]
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